Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1948 in the amount of $957.25. Certain adjustments are not contested. The issues to be decided are (1) whether the unpaid balance in petitioner's personal credit account on the books of his wholly owned corporation as it appeared at the end of the year in controversy and after its property was destroyed by fire is properly includible...
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